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• ACCT 200: Foundations of Accounting

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Provides a framework in which nonbusiness majors can see how accounting relates to, and reports on, business activities. Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Takes a business process approach to the information requirements of external decision makers.
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• ACCT 201: Accounting Principles I

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Includes complete coverage of the accounting cycle, which will satisfy the information requirements of external decision makers. Topics covered are: asset valuation, liability measurement, income determination, and equity activities. Integrated throughout is a discussion of ethical issues and considerations.
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• ACCT 202: Accounting Principles II

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Introduces traditional managerial accounting concepts and procedures utilized in the organization and processing of accounting information for management decision-making purposes. Topics include managerial accounting and the business environment, cost terms and concepts, cost systems, cost behavior, and cost-volume-profit analysis. Also covers the master budget, standard costing and variance analysis, performance evaluation, responsibility accounting, relevant cost analysis, and decision making. Prerequisite:    ( ACCT 201 or AG 201 )
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• ACCT 304: Intermediate Accounting I

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage includes recognition and measurement of such assets as cash, receivables, investments, inventories, plant assets, and intangible assets. Present value concepts in financial reporting are also emphasized.
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• ACCT 305: Intermediate Accounting II

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Concentrates on financial reporting of creditor and investor claims on business assets in the form of liabilities and equity. Specialized financial reporting topics such as earnings per share, stock options, income tax, pension, and lease accounting are also covered.
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• ACCT 311: Cost Accounting

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Studies the aggregation and use of financial information for internal management decision making. Discussions concentrate on cost management system design, cost estimation methods for budget preparation and achievement, cost accumulation methods for manufacturing and service organizations, inventory control procedures, transfer pricing administration, and managerial performance evaluation techniques. Prerequisite:    ( ACCT 202 or AG 202 )
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• ACCT 401: Adv Accounting

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  A study of accounting issues of specialized nature including partnerships, organization and liquidation, agency and branch accounting, accounting for business combinations, preparation of consolidated financial statements, accounting for government and not-for-profit entities, accounting for estates and trusts, and receivership accounting. Prerequisite:    ( ACCT 302 or AG 302 )
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• ACCT 412: Adv Cost Accounting

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  A study of budgets, standard costs, direct and absorption costing, analysis of cost variances, and extensive analysis of various cost control and profit planning programs. Prerequisite:    ( ACCT 311 or AG 311 )
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• ACCT 421: Federal Tax I

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Introduces the fundamental concepts of federal taxation, with special emphasis on individuals. Creates an awareness and recognition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software and Internet resources.
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• ACCT 422: Federal Tax II

  3.00 Credits

  Indiana University of Pennsylvania-Main Campus

  
  Introduces the fundamental concepts of federal taxation of corporations, partnerships, estates, and gift transactions. Creates an awareness and recognition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software, the Internal Revenue Code and Regulations, and Internet research. Prerequisite:    ( ACCT 302 or AG 302 ) and ( ACCT 321 or AG 321 or AG 421 )
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